Smart tourism is defined as the integration of technology into tourism applications. These applications include services for tourists, as well as practices that improve the quality of life and welfare of local people by creating smart cities. They play an important role in global competitiveness. Against this backdrop, this study aims to identify the smart tourism applications employed by accommodation businesses in Sinop province, and to draw conclusions about its potential as a smart tourism destination. To achieve this, the corporate websites of accommodation businesses in Sinop Province were examined. The obtained data were analysed using the Atlas.ti programme to make them meaningful in line with the study objectives. According to the findings, Sinop province performed well in terms of information accessibility within the accessibility category of smart tourism applications, but was weak in the sustainability category. As the sustainability category is important not only as a smart tourism element, but also for maintaining a balanced ecosystem, it is necessary to conduct informational and incentive studies for accommodation businesses regarding sustainability principles and certification programmes. Additionally, studies using virtual reality and hologram techniques to preserve cultural heritage are recommended.